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The determinants of intellectual capital disclosure among Malaysian listed companies


Taliyang, Siti Mariana and Abdul Latif, Rohaida and Mustafa, Nurul Huda (2001) The determinants of intellectual capital disclosure among Malaysian listed companies. International Journal of Management and Marketing Research, 4 (3). pp. 25-33. ISSN 1933-3153

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Abstract

The objectives of this study are to identify the determinants and the extent of intellectual capital disclosure among Malaysian listed firms. The variables tested in this study are (1) age (2) size (3) leverage (4) profit; (5) ownership and (6) growth. A sample of 150 companies listed in Bursa Malaysia was selected consisting of five industries: Information Technology, Consumer Product, Industrial Product, Trading/Services and Finance. The result show that about 72.6 percent of the companies selected disclosed intellectual capital in their annual reports. That data show that our variables are determinants of intellectual age, size, director ownership and growth.

Item Type: Article
Uncontrolled Keywords: Intellectual capital, human capital, relational capital, structural capital
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: College of Business
Depositing User: Dr. Rohaida Abdul Latif
Date Deposited: 17 Dec 2015 07:39
Last Modified: 17 Dec 2015 07:39
URI: http://repo.uum.edu.my/id/eprint/16481

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